( 1 ) BOTH these writ petitions have been filed by the same petitioner challenging the proceedings and the order passed under Section 179 of the Income-tax Act, 1961, hereinafter referred to as the Act. While in writ petition No. 1502 of 2002, the petitioner has sought a writ order or direction in the nature of certiorari quashing the notice dated 26-3-2002 issued by the Tax recovery Officer, Noida, respondent No. 1, filed as Annexure No. 1 to the writ petition in respect of the alleged outstanding income tax dues against M/s. Shashank Polyplast Limited formerly Shashank Polyplast Private Limited, respondent No. 3 and other consequential reliefs, in writ petition No. 911 of 2003 the petitioner seeks a writ, order or direction in the nature of certiorari quashing the order dated 29th May, 2003 passed by the Assistant Commissioner, income Tax, Circle Noida, respondent No. 1, filed as Annexure No. 1 to the writ petition and other consequential reliefs.

( 2 ) BRIEFLY stated the facts giving rise to the present writ petitions are as follows: according to the petitioner, after doing post graduation in Commerce from Gorakhpur university he got a job on 12th February, 197